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Income Tax Act, 1962 (Act 58 of 1962)

Chapter II: The Taxes

Part V: Donations Tax

61. Extension of scope of certain provisions of Act for purposes of donations tax

 

 

(1)        For the purposes of the donations tax—

(a) any reference in paragraph (a) or (e) of the definition of "representative taxpayer" in section 1 to the income of any person or to the gross income received by or accrued to or in favour of any person shall be deemed to include a reference to property disposed of by any person under a donation or to the value of such property, as the context may require;
(b) [Paragraph (b) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)];
(c) [Paragraph (c) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)];
(d) the reference in paragraphs (b) and (c) of the definition of "representative taxpayer" in section 1 to the income under the management, disposition or control of an agent or to income which is the subject of any trust, as the case may be, shall be deemed to include a reference to any property disposed of under a donation which is under the management, disposition or control of the agent or to property disposed of under a donation which is the subject of the trust, as the case may be;

[Paragraph (d) amended by section 13(1) of Act No. 21 of 2012]

(e) [Paragraph (e) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)];
(f) [Paragraph (f) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)];
(g) [Paragraph (g) deleted by section 3 of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]
(h) [Paragraph (h) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)];